In many cases you will want to incorporate the freight cost into the cost of the items – this is referred to as the landed cost of the item. In this case, when the freight charge is a part of the bill for the receipt, simply include the freight charge in the amount for the item. In this example, the cost of the received item was $12.00 and the freight was $2.00, so the total amount is $14.00.
It is more complicated, of course, if you have multiple items in the bill. You have to allocate the freight cost across the various items manually. You still are using just the items tab, not the expenses tab.
If you receive in the shipping bill later, you simply enter the Freight item with a link to an inventory offset account which will expense the freight. However, you would then do an inventory value adjustment that will allow you to change the value of the inventory item to include shipping, without changing the quantity.